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of <h1>CESTAT Kolkata Rules in Favor of Appellants, Setting Aside Duty Orders</h1> <h3>ICI INDIA LTD. Versus COMMISSIONER OF CENTRAL EXCISE, KOLKATA-IV</h3> ICI INDIA LTD. Versus COMMISSIONER OF CENTRAL EXCISE, KOLKATA-IV - 2008 (224) E.L.T. 69 (Tri. - Kolkata) The Appellate Tribunal CESTAT, Kolkata ruled in favor of the Appellants regarding the destruction of waste generated during manufacturing. The waste was destroyed in accordance with Rule 57F(4) after taking credit for inputs. The Tribunal found that the duty paid on two test clearances for unusable material was not justified. The orders imposing duty, penalty, and interest were set aside, and the appeal was allowed.
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